This article is for informational purposes only and does not constitute legal or social-insurance advice. For individual questions about ZUS (Poland's Social Insurance Institution) benefits, consult your employer, HR department, or ZUS directly.
The care allowance (zasiłek opiekuńczy) is a sickness-insurance benefit paid to insured people in Poland who must personally care for a sick or dependent family member. Many employees know it mainly as "sick leave for a child," but its scope is actually much broader.
When the care allowance applies
The care allowance is available in several situations:
- Illness of a child under 14 — the most common case. It is enough that the child is sick and needs care from one of the parents.
- Closure of a childcare facility — a nursery, kindergarten or school the child attends, due to an infectious disease, force majeure or other sudden event.
- Childbirth or illness of a spouse or the child's other parent who normally cares for a child up to 8 years old — if that co-carer is unable to provide care.
- Care for a sick child aged 14–18 — a shorter day limit applies.
- Care for another sick family member — spouse, parent, parent-in-law, sibling, or a child over 14 — provided they share a household with the insured person.
How much is the care allowance
The care allowance is 80% of the assessment base. The assessment base is the average monthly salary paid to the insured person over the 12 calendar months preceding the month in which incapacity to work arose, reduced by social insurance contributions (roughly 13.71%).
Example: if your average gross monthly salary is 6,000 PLN, the assessment base is about 5,177 PLN, and the daily allowance is 5,177 × 80% / 30 = about 138.05 PLN gross per day.
How many days of care allowance you get
Day limits differ for childcare and for care of other family members:
- Up to 60 days a year — total for care of children up to age 8 (due to illness, facility closure, or a spouse's childbirth).
- Up to 14 days a year — for care of children aged 8–14 or other sick family members sharing the household.
- The overall annual limit for the care allowance is 60 days — with the 14-day limit "nested" inside the 60-day pool.
Important: the 60/14-day limit is shared between both parents. If the mother uses 30 days for a sick child, the father only has 30 days left.
How to obtain the care allowance
You simply need to submit to your employer (or directly to ZUS, if you are registered as a self-payer) a completed form Z-15A (child care) or Z-15B (care for another sick family member). In case of a child's illness, the doctor can issue an electronic sick note (e-ZLA), which is automatically sent to ZUS and the employer.
Who pays the allowance
An employer with more than 20 insured employees pays the allowance on behalf of ZUS. Other people (employed by smaller employers, or self-employed) can apply directly to ZUS through the PUE portal or at a local branch.
Care allowance and self-employment
Self-employed people who pay voluntary sickness insurance contributions are entitled to the care allowance on the same terms as employees. The condition is an uninterrupted insurance period — if there was a gap, the allowance may not be payable.
Calculate the allowance amount: Sickness benefit calculator →
Frequently asked questions about the care allowance
Is the care allowance paid for a healthy child when the nursery is closed?
Yes, closure of a facility (nursery, kindergarten, school) is one of the grounds for the care allowance, even if the child is healthy. The closure may result from an infectious disease, a breakdown, or another unforeseen event.
Can both parents claim the care allowance at the same time?
No. The care allowance is paid to only one person at a time. Parents can alternate, but not claim it simultaneously — the overall day limit is shared.
Is the care allowance the same as regular sick pay?
No. Regular sick pay (zasiłek chorobowy) is paid when the employee themselves is ill. The care allowance is paid when the employee is healthy but is caring for a sick child or other family member.
Which form do I file to get the care allowance?
Form Z-15A is used for childcare, and Z-15B for care of another sick family member. Forms are available on the ZUS website and at ZUS branches and employers.
Is there a waiting period for the care allowance?
For an employment contract there is no waiting period. Under voluntary sickness insurance (e.g. self-employment) a 90-day uninterrupted insurance period is required, unless it concerns an accident or childbirth.
How much is the care allowance for someone on a contract of mandate (zlecenie)?
A contractor covered by mandatory sickness insurance (or voluntary, upon request) is entitled to the care allowance on the same terms: 80% of the assessment base. The assessment base is the average salary from the last 12 months.
Can I take the care allowance for a child over 14?
Yes, but only due to illness and within the 14-day annual pool (shared with care of other adult family members). It is not available for facility closure or a spouse's childbirth.
Is the care allowance taxed?
Yes. The care allowance is subject to personal income tax (PIT) and health insurance contributions. No retirement, disability, or sickness contributions are deducted from it.
What if I exhaust the 60-day care allowance limit?
Once the limit is used up, no further allowance is payable. The employee may then apply for unpaid leave or another arrangement agreed with the employer. The limit cannot be extended within the same calendar year.
Does the care allowance count toward regular sick pay?
The limits for the care allowance and regular sick pay are independent of each other. You can use both benefits in different periods, but not at the same time.